Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China?
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DOI: 10.1016/j.chieco.2024.102299
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More about this item
Keywords
Anti-avoidance rule; Profit shifting; Foreign multinational;All these keywords.
JEL classification:
- F2 - International Economics - - International Factor Movements and International Business
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
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